Strategic environmental disclosure: Evidence from the DOE’s voluntary greenhouse gas registry

PRELIMINARY AND INCOMPLETE: PLEASE DO NOT CITE OR CIRCULATE Why Do Firms Participate in Voluntary Environmental Programs?: The Case of DOE’s Greenhouse Gas Reporting Program

The Impact of Organizational Culture on Voluntary Disclosure (Evidence from Tehran Stock Exchange)

Many organizational and environmental factors affect the information disclosure and the quality of its presentation; organizational culture is the most important factor among these factors. The organizational culture that is based on transparency will provide the information environment dynamism and it will also lead to the improvement of the quality of information disclosure by the business un...

Voluntary Disclosure and Informational Content of Share Price: Evidence from Tehran Stock Exchange

The aim of this research was to determine the impact of voluntary information disclosure on informational content of share price. In this regard, future earnings response coefficient was used to determine the informational content of the share price about the future income information. Furthermore, share price synchronicity was used to evaluate the informational content of the share price about...

Voluntary- and Information-Based Approaches to Environmental Management: A Public Economics Perspective

Interest in decentralized approaches to environmental management has grown significantly in recent years. Along with the standard instruments of environmental policy—quantity, price, and technology regulations—a growing number of voluntaryand information-based approaches (VIBAs) to environmental management have emerged. These include more decentralized policies, programs, and market trends, suc...

Some Factors that Influence the Quality of Voluntary Disclosure

The purpose of this study is to investigate the factors affecting the evaluation of the quality of voluntary disclosure, given that the factors used in internal research due to having an external source and focusing on the number of disclosures may not be an appropriate criterion for measuring the quality of information disclosure, so, it is necessary to provide new influencing factors on the e...